2 Ton 15 SEER 98% AFUE 60,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal Review 2026

// Bottom Line

This 3-ton system is ideal for contractors and homeowners seeking reliable, efficient heating and cooling with modulating burner technology. The 97% AFUE furnace and 16 SEER2 condenser pair well for moderate climates where both seasons see steady use.

Review

This Goodman 3-ton gas furnace and air conditioner system represents a solid mid-range choice for residential HVAC replacement. The horizontal configuration targets attic and utility space installations where vertical clearance is limited. Goodman's brand reputation for reliability combines here with modulating heating technology and a variable-speed blower motor, positioning this unit as a practical upgrade path for contractors managing budget-conscious retrofit projects.

Heating delivers 60,000 BTU via modulating burners with 97% AFUE efficiency, meaning less wasted fuel and lower winter operating costs. The cooling side produces 23,600 BTU with a 16 SEER2 rating using R410A refrigerant, qualifying for Energy Star certification. The variable-speed ECM blower adapts output up to 1,200 CFM, reducing standby power consumption and improving part-load comfort compared to fixed-speed alternatives.

Pros & Cons

Pros

Modulating burner stages deliver 60,000 BTU heating with precise temperature control and reduced cycling losses
Variable-speed ECM blower motor adjusts to 1,200 CFM maximum, improving comfort and reducing energy waste
16 SEER2 rating with R410A refrigerant meets Energy Star standards for cooling efficiency
Compact dimensions (34.5 inches high, 17.5 inches wide) fit tight attic and utility spaces
PVC exhaust compatibility simplifies venting and reduces installation cost versus metal ducting

Cons

SKU lists both 2-ton and 3-ton capacity, creating specification confusion that needs clarification
Single-stage condenser limits part-load efficiency compared to two-stage or variable-speed units
71.5 dB noise level runs slightly louder than premium competitors during heating cycles

Who Should Buy

Best For

Contractors upgrading split systems in established homes with existing ductwork and homeowners in mixed climates needing balanced heating and cooling. The modulating furnace and efficient blower motor deliver comfort without oversizing.

Consider Alternatives If

Buyers in very cold climates requiring frequent full-load heating or those prioritizing ultra-quiet operation should explore two-stage compressor alternatives.

2 Ton 15 SEER 98% AFUE 60,000 BTU Goodman Gas Furn

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Installation

The unit requires 115V single-phase 60Hz power with 12.4 to 20-amp breaker sizing, standard for residential installations. Horizontal orientation with upflow capability fits most attic mounts. PVC exhaust venting simplifies flue routing and reduces material costs. Line connections use 3/8-inch liquid and 3/4-inch suction sizing with 3/4-inch insulation thickness pre-installed for thermal protection.

Warranty & Reliability

Goodman backs this system with a 10-year parts warranty upon online registration, protecting against manufacturer defects. This coverage is competitive for the price point but trails premium brands offering 12-year terms. Register promptly after installation to activate coverage and preserve documentation for future claims or system transfer.

Specifications

SKU	LS38343850
Brand/Manufacturer	Online Supply
Cooling BTU	23,600
Heating BTU	60,000
Refrigerant	R410A or R22
Electrical	115 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	71.5
Weight (in lbs)	22.000000
Feature	Spec
Replaces	GSX16S241
Energy Star	Yes
SEER1 (Efficiency)	16
Condenser Stages	Single Stage
Compressor Type	Scroll
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	20 amps
Min. Breaker Size	12.4 amps
Tonnage	3 Ton
Height	34.5"
Width	17.5"
Depth	28.75"
Resources	Goodman Brochure Goodman Installations Instructions Goodman Parts Manual Goodman Service Manual Goodman Specifications Goodman Technical Information Goodman User Information Goodman Warranty You will need AdobeÂ® AcrobatÂ® Reader to view PDF documents.
Safety Information	PROPOSITION 65 WARNING This product and many products on our site may contain a chemical know to the state of California to cause cancer or birth defects or other reproductive harm. For more information about Proposition 65 please Click Here.
Configuration	Upflow/Horizontal
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
AHRI Certificate Number	7424264
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Product Features	Rebate Available
Furnace Efficiency / AFUE	97%
Blower Motor	Variable Speed - ECM
Maximum CFM	1200
Burner Stages	Modulating
Fuel Type	Propane, Natural Gas
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

What does 16 SEER2 cooling efficiency actually mean for my electric bills? +

SEER2 rates real-world cooling performance at part-load conditions. A 16 SEER2 unit delivers approximately 16 BTU of cooling per watt-hour consumed. Versus an older 10 SEER system, you'll see roughly 35 to 40 percent lower cooling costs over a season, assuming similar usage patterns and thermostat settings.

Can this horizontal unit work in my attic with limited headroom? +

Yes, if you have minimum 34.5 inches vertical clearance plus service access space. The 17.5-inch width and 28.75-inch depth fit standard attic layouts. Ensure your return and supply plenums clear the unit and that your ductwork supports 1,200 CFM maximum blower output without excessive restriction.

How does the modulating burner improve comfort compared to single-stage units? +

Modulating burners fire at multiple output levels rather than on-off cycling. At 60,000 BTU capacity, this unit ramps heat delivery to match demand, reducing temperature swings and eliminating the comfort dip when burners kick on. Result is steadier indoor temperatures and fewer audible cycling events.

Is this system compatible with my existing R22 air conditioning lines and charge? +

The spec sheet lists R410A or R22 refrigerant compatibility, but mixing is not recommended. If upgrading from R22 equipment, choose R410A and replace all oil, lines, and desiccant to avoid cross-contamination. Consult an HVAC technician to confirm your existing lineset meets pressure ratings for R410A operation.

What happens if I don't register for the warranty online? +

Without registration, you forfeit the 10-year warranty coverage. Goodman may honor claims with proof of purchase, but registration guarantees protection. Complete registration within 30 days of installation activation to lock in full coverage and maintain resale value documentation.

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